The Austrian Tax Treaty Network

Double Taxation Conventions regarding income and capital

as of 26 May 2015

CountryDate of SignatureEntry into ForceEffective From*Federal Law Gazette No.Implementation Agreements
Albania14 December 20071 September 20082009BGBl III 107/2008
German/Albanian/English
 
Algeria17 June 20031 December 20062006/2007BGBl III 176/2006
German/French/Arabic
 
Armenia27 February 20021 March 20042005BGBl III 29/2004
German/English/Armenian
 
Azerbaijan4 July 200023 February 20012002BGBl III 176/2001 
Australia8 July 19861 September 19881989BGBl 480/1988 
Barbados27 February 20061 April 20072008BGBl III 40/2007
German/English
 
Bahrain 2 July 2009 1 February 20112011BGBl III 14/2011
German / English /Arabic 
 
Belarus****16 May 20019 March 20022003BGBl III 69/2002 
Belgium*****29 December 197128 June 19731974BGBl 415/1973VO BGBl 216/1974
Belize8 Mai 20021 December 20032004BGBl III 132/2003 
Bosnia and Herzegovina16 December 20101 January 20122012

BGBl III 168/2011

German/English/Bosnian/Serbian/Croatian 

 
Brazil24 Mai 19751 July 19761977BGBl 431/1976VO BGBl 633/1976
Bulgaria20 July 20103 February 20112011/2012BGBl III 30/2011
German / English / Bulgarian
 
Canada9 December 197617 February 19811981BGBl 77/1981 as amended in BGBl III 2/2001VO BGBl 318/1982
Chile 6 December 2012    
China10 April 19911 November 19921993BGBl 679/1992 
Croatia21 September 200027 June 20012002BGBl III 119/2001 
CSSR**7 March 197812 February 19791979BGBl 34/1979VO BGBl 1979/484
Cuba26 June 200312 September 20062007BGBl III 149/2006
German/English/Spanish
 
Cyprus20 March 19901 January 19911991BGBl 709/1990 as amended in BGBl III 52/2013 German / English / Cypriot 
Czech Republic8 June 200622 March 20072008BGBl III 39/2007 
German/English as amended in BGBl III 172/2012
 
Denmark25 May 200727 March 20082009BGBl III 41/2008
German
/Danish
as amended in BGBl III 27/2010 German/Danish
 
Egypt16 October 196228 October 19631961BGBl 293/1963 
Estonia5 April 200112 November 20022003BGBl III 11/2003 
Finland26 July 20001 April 20012002

BGBl III 42/2001 as amended in BGBl III 159/2011

German/Finnish

 
France26 March 19931 September 19941995BGBl 613/1994 as amended in BGBl III 77/2012 German/French 
Germany24 August 200018 August 20022003BGBl III 182/2002 as amended in BGBl III 32/2012 German  
Georgia*****11 April 20051 March 20062007BGBl III 60/2006
German/English/Georgian
 
Greece18 July 20071 April 2009 2010BGBl III 16/2009
German/English
 
Hongkong 25 May 2010 1 January 20112012BGBl III 9/2011
German / English as amended in
BGBl III 308/2013 German/English
 
Hungary25 February 19759 February 19761976BGBl 52/1976VO BGBl 101/1978
India8 November 19995 September 20012002BGBl III 231/2001 
Indonesia24 July 19861 October 19881989BGBl 454/1988 
Iran11 March 200211 July 20042005BGBl III 81/2004
German/English/Persian
 
Ireland24 Mai 19665 January 19681964BGBl 66/1968 as amended in BGBl 12/1989 and in BGBl III 45/2011 English/GermanVO BGBl 154/1970
Israel29 January 197026 January 19711968BGBl 85/1971 as amended in BGBl 31/2008 English/German 
Italy29 June 19816 April 19851974/1986BGBl 125/1985 as amended in BGBl 129/1990 
Japan20 December 19614 April 19631964BGBl 127/1963 
Kazakhstan10 September 20041 March 20062007BGBl III 69/2006
German/English/Kazakh/ Russian
 
Kirgyzstan18 September 20011 May 20032004BGBl III 89/2003 
Korea8 October 19851 December 19871988BGBl 486/1987 as amended in BGBl III 68/2002 
Kuwait13 June 20021 March 20042005BGBl III 30/2004
German/English/Arabic
 
Latvia14 December 200515 May 20072008BGBl 76/2007
German/English/Latvian

 
Libya16 September 2010    
Liechtenstein5 November 19697 December 19701969BGBl 24/1971 as amanded in
BGBl III 302/2013
Agreement BGBl 437/1971
VO BGBl II 192/1997
VO BGBl II 215/2001
VO BGBl II 437/2005
Lithuania6 April 200517 November 20052006BGBl III 209/2005
German/English/Lithuanian
 
Luxembourg18 October 19627 February 19641961BGBl 54/1964 as amended in BGBl 835/1993 and as amended in BGBl III 58/2010Agreement BGBl 143/1964
Malaysia20 September 19891 December 19901987/1988BGBl 664/1990 
Malta29 May 197813 July 19791977BGBl 294/1979 
Macedonia10 September 200720 January 20082008BGBl III 9/2008
German/English/Macedonian
 
Mexico13 April 20041 January 20052006BGBl III 142/2004
German/English/Spanish as amended in BGBl 45/2010 German/English/Spanish
 
Morocco27 February 200212 November 20062007BGBl III 168/2006
German/Arabic/French
 
Moldova29 April 20041 January 20052006BGBl III 160/2004
German/English/Moldovan
 
Mongolia3 July 20031 October 20042005BGBl III 92/2004
German/English/Mongolian
 
Montenegro16 June 2014  21 April 20152016 BGBl III 51/2015
German/English/Montenegrin 
 
New Zealand21 September 20061 December 20072008 BGBl III 127/2007
German, Protocol / English, Protocol
 
Nepal15 December 20001 January 20022003BGBl III 26/2002 
Netherlands 1 September 197021 April 19711969BGBl 191/1971 as amended in BGBl 18/1991 , in BGBl III 14/2003, in BGBl III 66/2009 German/Dutch and BGBl 44/2010 German/DutchVO BGBl 83/1972
Norway28 November 19951 December 19961997BGBl III 1/1997 as amended in BGBl III 181/2006
German/English/Norwegian as amended in BGBl III 106/2013
 
Qatar30 December 20107 March 20122013BGBl III 52/2012 German / English / Arabic 
Pakistan4 August 20051 June 20072008BGBl III 49/2007
German/English
 
Philippines9 April 19811 April 19821983BGBl 107/1982 
Poland13 January 20041 April 20052006BGBl III 12/2005
German/English/Polish as amended in BGBl III 161/2008
German/English/Polish
 
Portugal29 December 197027 February 19721973BGBl 85/1972VO BGBl 469/1975
Romania30 March 20051 February 20062007BGBl III 29/2006
German/English/Romanian as amended in BGBl III 228/2013 German/English/Romanian
 
Russia13 April 200030 December 20022003BGBl III 10/2003 
San Marino24 November 20041 December 20052006BGBl III 208/2005 German/English/Italian as amended in BGBl III 38/2010
German/English/Italian and BGBl III 227/2013
 
Saudi Arabia19 March 20061 June 20072008BGBl III 62/2007
German/English/Arabic
 
Serbia7 May 201017 December 20102011BGBl III 8/2011
German / English / Serbian
 
Singapore30 November 200122 October 20022003BGBl III 248/2002 as amended in BGBl III 39/2010 German/English und BGBl III 41/2014 German/English 
Slovakia**     
Slovenia1 October 19971 February 19991999BGBl III 4/1999 as amended in BGBl III 126/2007 German/English/Slovenian and BGBl III 309/2013 German/English/Slovenian 
Spain20 December 19661 January 19681968BGBl 395/1967 as amended in BGBl 709/1995VO BGBl 266/1973
South Africa4 March 19966 February 19971997/1998BGBl III 40/1997 as amended in BGBl III 19/2012 German / English 
Sweden14 Mai 195929 December 19591959BGBl 39/1960 as amended in BGBl 341/1970,
BGBl 132/1993, in BGBl 75/2007 German/Swedish, in BGBl III 46/2008 and
BGBl 55/2010 German/Swedish
Agreement BGBl 298/1972
Switzerland30 January 19744 December 19741975BGBl 64/1975 as amended in BGBl 161/1995,
BGBl III 204/2001 , BGBl III 22/2007 and BGBl III 27/2011 (Diplomatic Notes Austria / Switzerland) ans as amended in BGBl 169/2012
Agreement BGBl 65/1975
Syria3 March 2009 pending pending  
Taiwan12 July 201420 December 20142015BGBl II 385/2014
German / English / Chinese
Tajikistan
7 June 20111 July 2012 2013BGBl III 76/2012 German/Englisch/Tadschikisch 
Thailand8 Mai 19851 July 19861987BGBl 263/1986 
Tunisia23 June 19774 September 19781979BGBl 516/1978 
Turkey28 March 20081 October 20092010BGBl III 96/2009
German/English/Turkish
 
Turkmenistan***12 March 2015     
United Kingdom30 April 196913 November 19701969BGBl 390/1970 as amended in BGBl 585/1978,
BGBl 835/1994 and BGBl 135/2010 German/English
VO BGBl 505/1979
USSR***10 April 19811 October 19821979BGBl 411/1982 
Ukraine16 October 199720 May 19992000BGBl III 113/1999 
United Arab Emirates22 September 20031 September 20042005BGBl III 88/2004
German/English/Arabic
 
USA31 May 19961 February 19981998/2000BGBl III 6/1998 
Uzbekistan14 June 20001 August 20012002BGBl III 150/2001 
Venezuela12 May 200617 March 20072008BGBl III 33/2007
German/English/Spanish

 
Vietnam 2 June 20081 January 2010 2011BGBl III 135/2009
German
/English/Vietnamese
 
* For details on the effective date please refer to the respective double tax convention.

** The DTC with the CSSR remains applicable in relation to Slovakia.

*** The DTC with the USSR remains applicable in relation to Tajikistan and Turkmenistan until a separate double tax convention is concluded.

**** An amending protocol has been signed but is not yet in force.

***** An amending protocol implementing the full OECD-standard regarding transparency and exchange of information has been signed but is not yet in force.


Double Taxation Conventions regarding inheritance and gift taxes

as of 15 January 2014

CountryDate of SignatureEntry into ForceEffective fromFederal Law Gazette No.
Czech Republic (Inheritance & Gift)19 September 19961 March 20001 March 2000BGBl III 17/2000
France (Inheritance & Gift)26 March 19931 September 19941 September 1994BGBl 614/1994
Germany (Inheritance)terminated4 October 19547 September 19557 September 1955 to 31 December 2007BGBl 220/1955 as amended in BGBl III 125/2004
Germany (Inheritance)
Interim Convention
6 November 200828 September 200931 Dezember 2007 to 1 August 2008BGBl III 115/2009
Hungary (Inheritance)25 February 19759 February 19769 February 1976BGBl 51/1976
Liechtenstein (Inheritance)7 December 195526 September 19561956BGBl 214/1956 as amended in BGBl 325/1968
The Netherlands (Inheritance & Gift)26 November 20011 January 20032003BGBl III 13/2003
Poland (Inheritance)24 November 1926 6 June 1928 1928 BGBl 152/1928 
Sweden (Inheritance)21 November 196210 June 196310 June 1963BGBl 212/1963
Switzerland (Inheritance)30 January 19764 December 19741975BGBl 63/1975
USA (Inheritance & Gift)21 June 19821 July 19831 July 1983BGBl 269/1983

Tax Information Exchange Agreements

as of 26 May 2015 

CountryDate of SignatureEntry into ForceEffective fromFederal Law Gazette No.
Andorra17 September 200910 December 20101 January 2011BGBl III 129/2010 German/English/Catalan
Gibraltar17 September 20091 May 20101 January 2011BGBl III 35/2010 German/English
Guernsey14 May 201423 November 20142015BGBl III 222/2014
German / English
 Jersey7 September 2012 1 June 2013 1 January 2014  

BGBl III 107/2013 DeutschEnglisch

Mauritius10 March 2015
Monaco15 September 20091 August 20101 January 2011BGBl III 54/2010 German/English/French
St. Vincent & the Grenadines 14 September 20091 January 20121 January 2012BGBl III/2011 German/English

 

Multilateral Agreements

as of 26 May 2015

Title Date of Signature Entry into Force Effective from Federal Law Gazette No. 
Convention on Mutual Administrative Assistance in Tax Matters29 May 20131 December 20142015 BGBl III 193/2014
German / English / Francais